Skip to Main Content
Table 3.
Variable Costs (in $) Associated with Different Student Classifications
KindergartenGrades 1–6Grades 7–12
 Albany 
Regular education  7,649a  9,338b  9,856c 
Limited English proficient  9,604d 11,293d 11,810d 
Students with disabilities 19,583e 21,272e 21,790e 
 Buffalo 
Regular education  5,213a  5,893b  8,194c 
Limited English proficient  7,715d  8,395d 10,695d 
Students with disabilities 16,961e 17,641e 19,941e 
KindergartenGrades 1–6Grades 7–12
 Albany 
Regular education  7,649a  9,338b  9,856c 
Limited English proficient  9,604d 11,293d 11,810d 
Students with disabilities 19,583e 21,272e 21,790e 
 Buffalo 
Regular education  5,213a  5,893b  8,194c 
Limited English proficient  7,715d  8,395d 10,695d 
Students with disabilities 16,961e 17,641e 19,941e 

Notes:aComputed by summing the variable cost categories marked “Teachers” or “All students” in the Cost Driver column in the Appendix, dividing by total district enrollment, and then adding the variable costs marked by “K-students” divided by the district's kindergarten enrollment. Personnel costs categories are multiplied by a fringe benefit factor before being divided by student counts.

bComputed by summing the variable cost categories marked “Teachers” or “All students” in the Cost Driver column in the Appendix, dividing by total district enrollment, and then adding the variable costs marked by “G1-G6 stu” divided by the district's grade 1 through grade 6 enrollment. Personnel costs categories are multiplied by a fringe benefit factor before being divided by student counts.

cComputed by summing the variable cost categories marked “Teachers” or “All students” in the Cost Driver column in the Appendix, dividing by total district enrollment, and then adding the variable costs marked by “G7-G12 stu” divided by the district's grade 7 through grade 12 enrollment. Personnel costs categories are multiplied by a fringe benefit factor before being divided by student counts.

dComputed by adding the variable costs marked by “LEP students” in the Cost Driver column multiplied by a fringe benefit factor and divided by the count of LEP students in the district to the variable cost per regular education student for the same grade level.

eComputed by adding the variable costs marked by “Stu. w. Disabil.” in the Cost Driver column multiplied by a fringe benefit factor and divided by the count of special education students in the district to the variable cost per regular education student for the same grade level.

Close Modal

or Create an Account

Close Modal
Close Modal